Data Sources

Federal sources

These six references are used on every state page. Links open the original IRS or SSA document; none of them are affiliate links.

State sources

Each state page cites the primary revenue department and any local-rate source used for that state. Verification status distinguishes a value confirmed against an official page from a working value that still needs a line-by-line check.

Verification status

• Verified: the rate and the deduction used by the calculator were cross-checked against the primary agency or an official enactment summary.
• Working value: the rate is in force and is used in the calculator, but at least one supporting value (local rate, exemption amount, or bracket threshold) still needs a final check against the official form or table.

Open verification items

These items are deliberately visible rather than hidden. The calculator uses the working value listed on the state page until each item is closed.

• Illinois: Confirm the 2026 Illinois personal exemption amount and phaseout thresholds on the official IL-1040 instructions.
• Illinois: The Illinois exemption phaseout is modeled as a cliff at $250,000 single / $500,000 joint; confirm the statutory phase-down formula.
• Illinois: Confirm whether any Illinois municipality imposes an employee wage tax in 2026 (none modeled here).
• Michigan: Confirm that Michigan allows the full federal standard deduction (not a capped amount) for 2026 wage earners.
• Michigan: Confirm 2026 resident/non-resident rates for Detroit, Grand Rapids, Lansing, and Flint with each city.
• Mississippi: Confirm the 2026 Mississippi head-of-family standard deduction ($3,400 working value).
• Mississippi: Confirm how Mississippi withholding tables combine the $10,000 zero-rate band with the standard deduction and personal exemptions.
• Ohio: Confirm the 2026 Ohio 0% band and 2.75% rate against the Ohio Department of Taxation.
• Ohio: Confirm local rates and resident/non-resident credit rules for Columbus, Cleveland, Cincinnati, and Toledo.
• Pennsylvania: Confirm that HSA payroll contributions remain taxable for Pennsylvania personal income tax.
• Pennsylvania: Confirm Pittsburgh resident/non-resident EIT rates and whether the 1% default is appropriate for other municipalities.
• Pennsylvania: Philadelphia's resident wage tax changed to 3.735% on July 1, 2026; confirm which rate applies to pay dates earlier in the year.
• West Virginia: Confirm the 2026 West Virginia bracket thresholds ($10,000 / $25,000 / $40,000 / $60,000) with the WV State Tax Department.
• West Virginia: Confirm whether any West Virginia municipality imposes an employee wage tax in 2026 (none modeled here).
• Federal: Dependent care FSA 2026 limit ($7,500) should be re-confirmed against the IRS cafeteria plan inflation release before launch.
• Federal: Federal withholding is estimated from annualized tax liability. Employer W-4 tables, supplementary wages, and mid-year changes can produce a different amount.

Local tax sources

Local income tax is the least standardized part of a paycheck. Ohio municipal rates and credit rules vary by city; Michigan has 24 taxing cities with resident and non-resident rates; Pennsylvania has more than 2,000 local EIT jurisdictions. The calculator exposes a selector for the largest jurisdictions in each modeled state and defaults to the largest city. Confirm your address with the local tax collector before relying on the local line.

Report a data error

Email hello@paycheckclear.com with the state, the number you believe is wrong, and a link to the official source. We respond within two business days and update the page within five business days when the source confirms a change.